[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 08/2019- Central Tax (Rate)

New Delhi, the 29th March, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub- section
(5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
673(E), dated the 28th June, 2017, namely:-

In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the
entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1) (2) (3)

“452Q Any chapter Supply of any goods other than capital goods and cement falling
under chapter heading 2523 in the first schedule to the Customs Tariff
Act, 1975 (51 of 1975), by an unregistered person to a promoter for
construction of the project on which tax is payable by the promoter as
recipient of goods under sub- section 4 of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in
notification No. 07 / 2019- Central Tax (Rate), dated 29th March,
2019, published in Gazette of India vide G.S.R. No. _, dated 29th
March, 2019

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it
in in clause (zk) of section 2 of the Real Estate (Regulation and
Development) Act, 2016 (16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential

Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same
meaning as assigned to it in in clause (zn) of section 2 of the Real
Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in

 which the carpet area of the commercial apartments is not more than
15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the
conditions prescribed herein, even though they may be covered by a
more specific chapter/ heading/ sub heading or tariff item elsewhere
in this notification.

2. This notification shall come into force with effect from the 1st of April, 2019.

[F. No. 354/32/2019- TRU]

(Pramod Kumar)
Deputy Secretary to the Government of India

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28thJune, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 673(E), dated the 28thJune, 2017 and last amended by notification No. 24/ 2018- Central
Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E), dated the 31st December, 2018.